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Here you will find all contact details and publications of Dr. Nils Linnemann Global minimum tax (Pillar 2) 20.10.2025 | Dr. Nils Linnemann Update on the Implementation of Pillar 2 in Germany Minimum Tax Act in force since January 1, 2024 The German Government has always supported the concept of introducing a Global Minimum Tax aiming for a so-called „leveled… Global minimum tax (Pillar 2) 15.01.2025 | Dr. Georg Bestelmeyer, Dr. Alexander Geißler, Dr. Nils Linnemann Minimum Tax: Mandatory Group Entity Notification by 28.02.2025 Minimum Tax Group Head: Centralisation of filing and payment obligations The global minimum tax (“Pillar Two”) applies for the first time to the financial year ending in…
